(A) Affirmation. It comes before this Court that there is a need to establish a special revenue fund on the books of the county to track the revenues, expenditures and/or appropriated transfers of commissary monies through the Jackson County Sheriff Department. This Court recognizes and affirms the need for such a fund to properly account for and control all such revenues received and expenditures made in compliance with all applicable laws.
(B) Establishment of Fund. There is hereby created on the books of the Jackson County Treasurer and the books of the Jackson County Clerk a special revenue fund to be known as the Treasurers Commissary Fund with a fund number of 3462.
(C) Operation of Fund. The Treasurers Commissary Fund is subject to all the normal county budgeting, appropriation and expenditure regulations of A.C. Title 14 and the County Financial Management System implemented in accordance with § 14-21-101. Funds must be used only in accordance with guidelines issued by Arkansas Legislative Audit concerning the legal expenditures of revenues received pursuant to such.
(Ord. 2023-6, passed 3-9-23)